Company registration number: 05047718
Unaudited financial statements
for the year ended 30 April 2025
for
Arden Coffee Limited
Pages for filing with the Registrar
Company registration number: 05047718
Arden Coffee Limited
Balance sheet
as at 30 April 2025
2025 2024
Note £ £ £ £
Fixed assets
Intangible assets 4 27,570 33,522
Tangible assets 5 184,906 222,794
212,476 256,316
Current assets
Stocks 203,308 169,884
Debtors 456,046 339,465
Prepayments and accrued income 4,124 9,433
Cash at bank and in hand 193,586 190,415
857,064 709,197
Creditors: amounts falling due within one
year 		(611,486) (480,268)
Net current assets 245,578 228,929
Total assets less current liabilities 458,054 485,245
Creditors: Amounts falling due after more
than one year 		(61,035) (99,081)
Provisions for liabilities (33,725) (34,438)
NET ASSETS 363,294 351,726
Capital and reserves
Called up share capital 100 100
Profit and loss account 363,194 351,626
TOTAL EQUITY 363,294 351,726
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 April 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 05047718
Arden Coffee Limited
Balance sheet - continued
as at 30 April 2025
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 29 September 2025 and signed on its behalf by:
Mr D Blair, Director
29 September 2025
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Arden Coffee Limited
Notes to the financial statements
for the year ended 30 April 2025
1 Company information
Arden Coffee Limited is a private company registered in England and Wales. Its registered number is 05047718. The company is limited by shares. Its registered office is 3 Bakers Lane, Shutlanger, Towcester, Northamptonshire, NN12 7RT.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Goodwill - 4% straight line
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings:
Short leasehold property - 10% straight line
Plant and machinery etc.:
Plant and machinery - 20% straight line
Fixtures & fittings - 25% straight line
Motor vehicles - 25% straight line
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Arden Coffee Limited
Notes to the financial statements - continued
for the year ended 30 April 2025
2 Accounting policies - continued
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that been enacted or substantively enacted by the balance sheet date and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 12 (2024 - 9).
4 Intangible assets
Goodwill
£
Cost
At 1 May 2024 148,814
At 30 April 2025 148,814
4
Arden Coffee Limited
Notes to the financial statements - continued
for the year ended 30 April 2025
4 Intangible assets - continued
Amortisation
At 1 May 2024 115,292
Charge for year 5,952
At 30 April 2025 121,244
Net book value
At 30 April 2025 27,570
At 30 April 2024 33,522
5 Tangible fixed assets
Land and
buildings 		Plant and
machinery
etc. 		Totals
£ £ £
Cost
At 1 May 2024 64,189 255,356 319,545
Additions - 18,569 18,569
At 30 April 2025 64,189 273,925 338,114
Depreciation
At 1 May 2024 7,762 88,989 96,751
Charge for year 6,419 50,038 56,457
At 30 April 2025 14,181 139,027 153,208
Net book value
At 30 April 2025 50,008 134,898 184,906
At 30 April 2024 56,427 166,367 222,794
6 Creditors: Amounts Falling Due After More Than One Year
Bank Loans 30 April 2025 £61,035
Bank Loans 30 April 2024 £99,081
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